LEARNING MODULE ON TAX ACCOUNTING PERIODS AND METHODS
I. Learning Objectives
A. Content Standards
B. Performance Standards
C. Learning Competencies/Objectives
II. Content
III. Learning Resources
IV. Learning Procedures/Activities
V. Evaluation/Assessment
Prepared:
ARJAY OCAMPO SERRANO, MBA
College Instructor
The students demonstrate an understanding on the tax accounting periods and methods
Prepare a comprehensive statement of income and expenses (generally the income tax return) for
an annual accounting period
 Preparing a statement of income and expenses (generally the income tax return) for an annual
accounting period
 Familiarize with the procedure of preparing a statement of income and expenses (generally
the income tax return) for an annual accounting period
Tax Accounting Periods and Methods
1. Index for Income Tax
(https://www/bir.gov.ph/index.php/tax-information/income -tax-html)
2. 12 Reminders for Annual Income Tax Preparation in the Philippines
(https://dacpa.ph/?p=356)
Discussion (Online Reference/Resources)
 Problem Sets
 Discussion Problems/Written Works